HMRC internal manual

Gas for road fuel use

HCOGAS400300 - Technical Guidance: Returns and duty payment

The Regulations allow a minimum return period of one month but to keep the Department’s administration costs to a minimum we expect quarterly periods to be encouraged as the norm. Monthly returns should be reserved for bad payers.

Returns should be submitted direct by the trader on form C&E 930A, to the Accounting Centre in Cumbernauld. These should show the total dutiable quantity of gas supplied, sent out or set aside in the agreed return period. The full amount of duty due must also accompany thereturn.

We should receive the return together with payment no later than the 15th day of the month after the end of the period covered by the return. Nil returns must be submitted by traders. If agreed in advance we may allow traders to:

  • send their returns quarterly to coincide with their own accounting periods;send their returns to coincide with their quarterly VAT periods;

send one return covering more than one set of premises; and

send one return per Company.